Analysis On The Disclosure Of Social Responsibility Report Of Real Estate Listed Companies

With the popularization of the Internet and the progress of the market environment,the topic of social responsibility has attracted more and more attention.The Internet media has also exposed some corporate cases of failing to fulfill social responsibility,which makes us pay more attention to the performance of enterprises in this respect.Compared with foreign countries,the research on social responsibility started late in China,starting in 1990.Up to now,there is still a certain gap between the release and disclosure of social responsibility reports of listed enterprises in China and those in foreign countries.Before 2000,enterprises were pursuing economic benefits and no enterprises focused on the issue of social responsibility.However,due to the development of national policies and the continuous satisfaction of people's material life,public opinion will raise the demand for enterprises to fulfill their social responsibility.Meantime,enterprises are also expected to provide detailed and specific social responsibility reports.This requires enterprises not only to pay attention to their own profits,but also to protect the environment in the production process,green production,to put the quality of products in the first place,and to truly consider the interests of customers.With the change of people's thinking in this respect,listed enterprises pay more attention to their social responsibility performance and disclosure than before.However,due to their lack of ability,unclear policies,inconsistent standards and other restrictions,there are still problems in disclosure contents and forms.In terms of sub-industries,real estate is an important industry related to people's livelihood,which not only greatly alleviates the housing shortage of the majority of residents and improves the economic development level of our country,but also has an impact and driving effect on the development of other industries in our country.Therefore,on the issue of social responsibility report disclosure,listed enterprises in the real estate industry should take it seriously and make a detailed and comprehensive disclosure of the performance of social responsibility this year at the end of each year.This paper selects listed enterprises in the real estate industry,based on the stakeholder theory,and selects indicators that conform to the characteristics of the real estate industry toevaluate the disclosure of social responsibility reports.15 of the 49 enterprises that issued social responsibility reports in 2018 were selected as samples,and the above evaluation criteria were used to evaluate them.From this,the current disclosure situation and problems of social responsibility reports in the real estate industry were obtained,mainly including the content and form of social responsibility reports,insufficient third-party verification,immature policies and regulations,etc.This paper also makes a detailed analysis of the indicators and contents of Vanke's social responsibility report,which is more specific than the analysis of 15 sample enterprises,and finds out the disclosure methods that can be used for reference by the same industry in the analysis of Vanke.Finally,in order to make the social responsibility report of the real estate industry better disclosed,this paper puts forward corresponding solutions from different perspectives,it is hoped to improve the performance of the social responsibility of real estate enterprises and the disclosure of the report.